TERMIUM Plus®
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GOING-CONCERN BASIS [1 record]
Record 1 - internal organization data 2021-02-04
Record 1, English
Record 1, Subject field(s)
- Accounting
- Actuarial Practice
- Pensions and Annuities
Record 1, Main entry term, English
- current service pension cost
1, record 1, English, current%20service%20pension%20cost
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
- current service cost 2, record 1, English, current%20service%20cost
correct
- current period service cost 3, record 1, English, current%20period%20service%20cost
correct
- current period benefit cost 4, record 1, English, current%20period%20benefit%20cost
correct
Record 1, Textual support, English
Record number: 1, Textual support number: 1 CONT
Current service cost [is] the current cost of providing future benefits to members, excluding any special payments. This amount is estimated by an actuary on the basis of a going-concern valuation, determined in accordance with the same methods and assumptions that are used to determine going-concern liabilities. 5, record 1, English, - current%20service%20pension%20cost
Record 1, French
Record 1, Domaine(s)
- Comptabilité
- Actuariat
- Pensions et rentes
Record 1, Main entry term, French
- coût de service courant
1, record 1, French, co%C3%BBt%20de%20service%20courant
correct, masculine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
- coût des services rendus au cours de l'exercice 2, record 1, French, co%C3%BBt%20des%20services%20rendus%20au%20cours%20de%20l%27exercice
correct, masculine noun
- coût des prestations au titre des services rendus au cours de l'exercice 3, record 1, French, co%C3%BBt%20des%20prestations%20au%20titre%20des%20services%20rendus%20au%20cours%20de%20l%27exercice
correct, masculine noun
- coût des services rendus dans l'exercice 4, record 1, French, co%C3%BBt%20des%20services%20rendus%20dans%20l%27exercice
correct, masculine noun
- coût des services rendus au cours de la période 5, record 1, French, co%C3%BBt%20des%20services%20rendus%20au%20cours%20de%20la%20p%C3%A9riode
correct, masculine noun
Record 1, Textual support, French
Record number: 1, Textual support number: 1 DEF
Valeur des avantages de retraite et autres avantages sociaux futurs liés aux services rendus par le salarié au cours de l'exercice, dont le paiement revient à l'employeur, dans la comptabilisation des coûts et [des] obligations découlant d'un régime de retraite ou autre régime d'avantages sociaux futurs établi par un employeur en faveur de son personnel, ce que coûtent à l'employeur. 6, record 1, French, - co%C3%BBt%20de%20service%20courant
Record 1, Spanish
Record 1, Campo(s) temático(s)
- Contabilidad
- Práctica actuarial
- Pensiones y rentas
Record 1, Main entry term, Spanish
- costo de servicio corriente de las prestaciones de retiro
1, record 1, Spanish, costo%20de%20servicio%20corriente%20de%20las%20prestaciones%20de%20retiro
proposal, masculine noun
Record 1, Abbreviations, Spanish
Record 1, Synonyms, Spanish
Record 1, Textual support, Spanish
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